ST-8A RESALE CERTIFICATE

INFORMATION
SALES TAX - A sales tax is imposed upon every person engaged or continuing within this state in the business of selling
tangible personal property at retail.
USE TAX - A use tax is imposed on the storage, use, or other consumption in this state of tangible personal property
purchased at retail for storage, use, or other consumption in this state.
TANGIBLE PERSONAL PROPERTY - "Tangible personal property" means personal property which may be seen,
weighed, measured, felt, touched, or which is in any other manner perceptible to the senses. It also includes services
and intangibles, including communication, laundry and related services, furnishing of accommodations and sales of
electricity, and does not include stocks, notes, bonds, mortgages, or other evidences of debt.
WITHDRAWAL - A taxpayer who purchases tangible personal property for resale, but later consumes or uses the
property is considered to owe tax on the fair market value of the property. The fair market value is considered to be the
price at which an item would sell, but not less than the cost of the item.
SALE AND PURCHASE - "Sale" and "purchase" mean any transfer, exchange, or barter, conditional or otherwise, or
tangible personal property for a consideration including:
(1)
(2)
(3)
(4)
a transaction in which possession of tangible personal property is transferred but the seller retains title as security
for payment, including installment and credit sales;
a rental, lease, or other form of agreement;
a license to use or consume; and
a transfer of title or possession, or both.
ADDITIONAL INFORMATION
(1)
(2)
(3)
(4)
A valid S.C. retail license number will look like the following: 040 -12345- 6
co. code - serial # - ck digit
The following are examples of numbers which are not acceptable for resale purposes: social security numbers,
Federal Employer Identification numbers and use tax numbers (example 040-88888-8). A South Carolina use tax
number is simply for reporting of tax and not a retail license number; an "eight" will always be the first digit in the
serial number, the county code will be between 1 and 46.
Another state's resale certificate and number is acceptable in this State. Indicate the other state's number on the
front when using this form.
A wholesaler's exemption number may be applicable in lieu of a retail license number. A South Carolina
wholesaler's exemption number will have an (18) following the serial number.